Results 131 to 140 of about 514,252 (297)

Does financial asset allocation term structure affect audit fees? Evidence from China.

PLoS ONE
The financialization of real enterprises presents a dilemma for China's economic development. This study examines the impact of the financial asset allocation term structure on audit fees using a sample of Chinese A-share listed companies from 2009 to ...
Chuan Zhang, Hongdi Nie
doaj   +1 more source

Auditor independence, audit committee quality and internal control weaknesses [PDF]

In this paper we investigate the relation between auditor independence, audit committee quality and the disclosure of internal control weaknesses.
Sorin-Sandu Vinatoru, Sorinel Domnisoru
core  

Prognostic Utility of the Preoperative Cachexia Index in Patients Undergoing Emergency Laparotomy

Annals of Gastroenterological Surgery, EarlyView.
The preoperative cachexia index, incorporating muscle mass, nutritional status, and inflammation, predicts in‐hospital and one‐year mortality in patients undergoing emergency laparotomy. This simple index may aid in risk stratification and perioperative decision‐making in high‐risk surgical patients. ABSTRACT Aim Emergency laparotomy is associated with
Naoko Fukushima, Takahiro Masuda, Kazuto Tsuboi, Masami Yuda, Keita Takahashi, Fumiaki Yano, Ken Eto   +6 more
wiley   +1 more source

Pengaruh Penerapan Mekanisme Good Corporate Governance Terhadap Manajemen Laba (Studi Pada Bumn Di Bursa Efek Indonesia Periode 2007-2009) [PDF]

, 2012
This study aims to determine and analyze the application of good corporate governance mechanism consisting of Managerial Ownership, Institutional Ownership, Independent Commissioners and Audit Committee and partial simultaneous influence of Earnings ...
Gusnardi, G. (Gusnardi), Hayati, A. F. (Annur)   +1 more
core  

Laparoscopic Colorectal Surgery in the Era of Robotics: Evolution, Eclipse, or Equilibrium?

Annals of Gastroenterological Surgery, EarlyView.
ABSTRACT Minimally invasive colorectal surgery has undergone a remarkable transformation over the past three decades. Laparoscopy, once viewed with skepticism, is now firmly established as a standard approach, supported by robust randomized trials demonstrating oncologic safety and improved recovery compared to open surgery.
Amanjeet Singh, Archit Gupta, Azhar Perwaiz, Adarsh Chaudhary   +3 more
wiley   +1 more source

Independent Audit Firm Reliability in Turkey: A Research On CMB Sanctions

Lectio Socialis, 2017
The foundation of sound capital markets lies with effective and independent auditing mechanis- ms. Without properly working auditors it is not possible to ensure a fraud-free corporation.
Lale Aslan
doaj  

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI MANAJEMEN LABA (Studi Empiris pada Perusahaan Nonkeuangan yang Terdaftar di BEI Tahun 2015) [PDF]

, 2017
This study aimed to obtain evidence about the factors that influence earnings management. These factors consist of the audit fee, audit firm size, board size, independent commissioner, the number of audit committee, the audit committee financial expert ...
ANGGORO, Sayoga, FAISAL, Faisal
core  

Non-Audit Service and Audit Independence: Evidences from Iran

International Journal of Business and Management, 2009
From recent years on, because of several reasons independence of auditor became undermined, so far some factors recognized that which impair independence, especially non-audit service so, in this condition may appear to affect to independence. The results of this study show that shareholders strongly agree that providing NAS by external auditors to the
openaire   +2 more sources

Elevated Risk of Complications in Patients Receiving Dual Antithrombotic Therapy Undergoing Hepatectomy: A Single‐Center Audit of 749 Cases

Annals of Gastroenterological Surgery, EarlyView.
This single‐center retrospective study evaluated perioperative outcomes after hepatectomy in 749 patients, including 140 receiving ATT, using propensity score matching to compare ATT and non‐ATT cohorts. Under standardized perioperative management, ATT did not increase major bleeding, transfusion, or severe morbidity overall; however, within the ATT ...
Haruki Mori, Hiromitsu Maehira, Nobuhito Nitta, Takeru Maekawa, Toru Miyake, Sachiko Kaida, Masatsugu Kojima, Katsushi Takebayashi, Takeshi Sonoda, Masaji Tani   +9 more
wiley   +1 more source

Nationwide Real‐World Modeling of Surgical Outcomes in Elderly Patients: Incorporating Geriatric‐Specific Risk Factors Into Prediction of Mortality and Morbidity

Annals of Gastroenterological Surgery, EarlyView.
A reliable and effective risk prediction model for mortality and morbidity in elderly patients undergoing gastroenterological surgeries was developed and validated. Geriatric‐specific risk factors, including the newly added variables in the NCD registry, along with age, were identified as significant contributors to the model. ABSTRACT Aim As the aging
Naoya Sato, Hiraku Kumamaru, Mitsukazu Gotoh, Yoshihiro Kakeji, Yuko Kitagawa, Yasuyuki Seto, Hiromi Rakugi, Masahiro Akishita, Kazue Nakajima, Arata Takahashi, Hiroaki Miyata, Shigeru Marubashi   +11 more
wiley   +1 more source